What moved, and when it applies.
Standard-setter amendments that change a cell in the matrix, with the effective date. Newest first.
- 2016-03-11
Amends § 253 Abs. 2 HGB so that pension provisions are discounted using the average market interest rate of the last ten financial years rather than the seven-year average used for other provisions, and adds the § 253 Abs. 6 disclosure and distribution-restriction requirement for the resulting difference. Applies for fiscal years ending after 31 December 2015.
Effective 2016-01-01 - 2015-07-17
Umsatzerlöse now comprise all revenue from the sale and letting of products and from services net of revenue deductions, VAT and other directly linked taxes, whether or not the activity is typical for the entity, moving many former sonstige betriebliche Erträge into revenue. Effective for financial years beginning after 31 December 2015.
Effective 2016-01-01 - 2015-07-17
Inserted § 253 Abs. 3 Satz 3-4 HGB (amortisation over ten years where the useful life of a self-created intangible or a purchased goodwill cannot be reliably estimated) and § 285 Nr. 13 HGB (explanation of the goodwill amortisation period). Applies to financial years beginning after 31 December 2015.
Effective 2016-01-01 - 2009-05-25
The Bilanzrechtsmodernisierungsgesetz added a fourth, risks-and-rewards-based presumption of controlling influence for special purpose entities, so that a parent bearing the majority of a Zweckgesellschaft's risks and rewards must consolidate it even absent a voting or governance majority. Generally effective for financial years beginning after 31 December 2009.
Effective 2010-01-01